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V2631-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

VAT on fuel may be deductible if consumption is linked to professional activity

A taxpayer inquired whether they could deduct VAT on fuel expenses for a private vehicle used for commuting. The DGT ruled that fuel deductibility must be assessed independently of the vehicle's overall use and depends on whether the specific consumption is linked to the professional activity.

In 5 key points

How it affects those involved

This ruling clarifies that the ability to reclaim VAT on fuel is determined by the direct link between the fuel consumption and the business activity, rather than solely by the tax treatment of the vehicle itself.

Lifecycle

2015-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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